Payroll: Tax catch-up

An HM Revenue & Customs crackdown on tax avoidance is sending shockwaves through the contractor supply chain, as Colin Cottell reports.

Empowered by recent legislation, HMRC is taking action against up to 100,000 contractors who received part of their remuneration in the form of a loan or some other form of disguised remuneration rather than in taxable salaries or dividends, supposedly saving them thousands of pounds in tax and National Insurance.

As a result of this HMRC enforcement action,...

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